3. Market Tools Research India (P.) Ltd. v. Asstt. CIT [2013] 32
taxmann.com 358/[2014] 150 ITD 296 (Hyd.)
9.4 Ld. AR also submitted the comparative tables on depreciation as below:
Reliance in this regard is also placed on the decision of Hon'ble Mumbai
Tribunal in the case of Serdia Pharmaceuticals (India) (P.) Ltd. v. Asstt. CIT
reported in [2011] 44 SOT 391/9 taxmann.com 13 wherein the Hon'ble Tribunal
while dealing with the priority of applications of methods for the determination of
ALP, has held as under:
Ltd. v. Asstt. CIT reported in [2011]
44 SOT 391/9 taxmann.com 13 wherein the Hon'ble Tribunal while dealing with the
priority of applications of methods for the determination of ALP, has held as under:
3. Market Tools Research India (P.) Ltd. v. Asstt. CIT [2013] 32
taxmann.com 358/[2014] 150 ITD 296 (Hyd.)
9.4 Ld. AR also submitted the comparative tables on depreciation
as below:
2. Reliance in this regard is also placed on the decision of Hon'ble Mumbai
Tribunal in the case of Serdia Pharmaceuticals (India) (P.) Ltd. v. Asstt. CIT
reported in [2011] 44 SOT 391/9 taxmann.com 13 wherein the Hon'ble
Tribunal while dealing with the priority of applications of methods for the
determination of ALP, has held as under: